Abstract

The purpose of the study is to analyze comments of myrovi poserdnyky on the financial activities of peasant self-government, problems and shortcomings in the economy of rural communities in the second half of the 19th century. The methodological basis of the research is the principle of historicism and objectivity, the anthropological approach became a priority in the research, according to which the important role of the individual is noted, who, being in an administrative position in the bodies of peasant self-government or the state institution of peasant management, could by his actions improve or worsen the work of the structure. The scientific novelty of the study consists of the source analysis of M. Skibinsky's monograph, which describes his reflection on the problems of managing financial and material flows in peasant administrations. Conclusions. Introduced by the Peasant Reform of 1861, peasant self-government caused radical changes in the administrative-territorial structure of the village and the management of rural communities. Thus, the peasant estate, the most numerous in the Romanov empire, had to organize itself according to the model proposed by the legislator, to ensure the functioning of self-governing structures, on which a number of functions of the executive power, including the fiscal. However, tax collection was only one of the many financial tasks of peasant self-government. The intricacies of accounting, including the formation of the public budget, were a difficult task for the officials of the newly formed volost and village boards. However, the government did not foresee either time or resources to train the appropriate personnel in the peasant self-government bodies, at least for the key positions of the village chief, scribe, and village headman. The legislator chose a less expensive way for the state treasury to exercise control over peasant self-government and introduced the institute of myrovi poserdnyky. These officials came from local nobles, they had quite broad powers and important tasks, especially in the first years of the implementation of the Peasant Reform. First of all, in the case of the creation of peasant self-government, such as the organization of elections to their boards, clarification of their functions and powers to peasant officials. The role of the myrovi poserdnyky for peasant self-governance is not clear-cut, the activity of the institution as a whole needs careful analysis. Studying the personal experience of myrovi poserdnyky deserves special attention. For example, the myrovi poserdnyky from the Podilsk province, M. Skibinskyi, demonstrated an active position in improving the economic situation and financial work of peasant self-government. M. Skibinskyi expressed sincere concern about problems in peasant self-government, particularly in their finances. M. Skibinskyi set out his considerations and recommendations on streamlining the financial work of peasant self-government and improving economic affairs in rural communities in the book "Peasant Public Economy: Public Capital". The analysis of the financial activity of the peasant self-government in the second half of the 19th century and the remarks of the myrovi poserdnyky M. Skibinsky about it are analyzed in the article.

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